混合所有制改革对国有企业财务灵活性的影响研究

2021 International Conference on Management, Economics, Business and Information Technology Pub Date : 2021-06-19 DOI:10.12783/DTEM/MEBIT2021/35638

Fengxia Zhu, Yu-fang Ding, Ya-ming Zhao

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引用次数: 0

摘要

本文选取2010-2019年a股制造业企业数据为样本，采用双微分方法研究混合所有制改革对国有企业财务灵活性的影响。结果表明，混合所有制改革对不同类型企业弹性储备的影响存在差异。在改革中，国有企业债务灵活性明显提高，但现金灵活性明显降低。最后，本文根据以上结论对国有企业提出了相关建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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RESEARCH ON THE INFLUENCE OF MIXED OWNERSHIP REFORM ON FINANCIAL FLEXIBILITY OF STATE-OWNED ENTERPRISES

This paper selects the data of A-share manufacturing enterprises in 2010-2019 as the sample, and the impact of mixed ownership reforms on the financial flexibility of the state-owned enterprises was studied by double differential methods. The results showed that there were differences in the effects of mixed ownership reform on different types of flexible reserves of enterprises. In the reform, the state-owned enterprises have significantly improved the flexibility in the debt, but the flexibility in cash is significantly reduced. Finally, the article puts forward relevant recommendations for state-owned enterprises based on the above conclusions.

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2021 International Conference on Management, Economics, Business and Information Technology

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